The Effect of Audit Committee Characteristics on Audit Report Lag in Industrial Sector Companies Listed on The IDX In 2022 - 2024

Abstract

This study examines the effects of audit committee competence, size, and meeting frequency on audit report lag among industrial-sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using purposive sampling, it analyzes 162 firm-year observations from 54 companies based on annual reports and audited financial statements. Multiple linear regression indicates that audit committee competence and committee size have negative and significant effects on audit report lag, whereas meeting frequency has a positive and significant effect. These findings suggest that expertise and larger committees accelerate audit completion, while frequent meetings may signal complex reporting issues that prolong the audit process. Keywords:  Audit Report Lag; Audit Committee; Competence; Number of Members Competence; Meeting Frequency